CALICUT EDUCATIONTRUST, CALICUT vs. THE ITO, WD-1,, CALICUT

In the result, the appeal filed by the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.266/Coch/2018 Assessment Year : 2003-04 Calicut Education Trust, Vs. The Income Tax Officer, Corporation College Of Arts & Ward-1(1), Calicut. Science, Emas Complex, Ymca Road, Kozhidoe-673 001. [Pan:Aaatc 4925C] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri M.V. Venugopal, Ca Revenue By Shri Sudhanshu Shekhar Jha, Cit(Dr) Date Of Hearing 24/10/2018 Date Of Pronouncement 30/10/2018 O R D E R

Trust vs. CIT (101 ITR 234), the Supreme Court had an occasion to consider this issue and Apex I.T.A. No.266 /Coch/2018 Court found that all kinds of acquiring knowledge may not come within the term “education”. The Apex Court held as follows: “The sense in which the word “education” has been used in section 2(15) is the systematic instruction

SANATANA DHARMA EDUCATIONAL AND CULTURAL SOCIETY,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI